LABA PER SAHAM EARNINGS PER SHARE LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS OBLIGATION

PT. MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2012 TIDAK DIAUDIT DAN 31 DESEMBER 2011 DIAUDIT SERTA UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2012 DAN 2011 TIDAK DIAUDIT PT. MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2012 UNAUDITED AND DECEMBER 31, 2011 AUDITED AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2012 AND 2011 UNAUDITED - 77 - 30 Juni 30 Juni June 30, June 30, 2012 2011 USD USD Tarif final Final tax rate Perusahaan 744.578 577.505 The Company Entitas anak 72.470 61.780 Subsidiary Jumlah 817.048 639.285 Total Pada tahun 2011, Perusahaan menerima Surat Tagihan Pajak STP berupa denda dan bunga atas keterlambatan pembayaran Pajak Penghasilan pasal 21, 23, 25 dan 29 dan Pajak Pertambahan Nilai dengan total tagihan sebesar Rp 4.507.440.041 yang telah dibebankan pada 31 Desember 2011. In 2011, the Company received Tax Collection Letters STP concerning penalty and interest for late payment of Income Tax article 21, 23, 25, and 29, and Value Added Tax with total claim amounting to Rp 4,507,440,041. Those amount have been recorded at the profit or loss for the year ended December 31, 2011. 26. LABA PER SAHAM 26. EARNINGS PER SHARE Perhitungan laba per saham dasar pada tanggal 30 Juni 2012 dan 2011 adalah sebagai berikut: A computation of basic earnings per share as of June 30, 2012 and 2011 are as follows: 30 Juni 30 Juni June 30, June 30, 2012 2011 USD USD Laba bersih yang dapat diatribusikan Net income attributable to owners kepada pemilik entitas induk 18.249.749 13.584.232 of the Company Jumlah tertimbang saham yang The weighted average number of beredar lembar outstanding stock share Awal tahun 1.750.026.639 1.531.265.000 Beginning of year Penerbitan saham - 218.761.639 Issuance of shares Jumlah 1.750.026.639 1.750.026.639 Total Jumlah tertimbang saham dasar Total weighted average number of beredar 1.750.026.639 1.635.206.994 outstanding stock Jumlah saham beredar - saham dilusian 1.750.026.639 1.635.206.994 Total outstanding stock - diluted Laba bersih per saham dasar Basic earning per share dalam Dollar penuh 0,0104 0,0083 in full Dollar Laba bersih per saham dilusian Diluted earning per share dalam Dollar penuh 0,0104 0,0083 in full Dollar 27. LIABILITAS IMBALAN KERJA 27. EMPLOYEE BENEFITS OBLIGATION Perusahaan dan entitas anak membukukan imbalan pasca kerja untuk karyawannya sesuai dengan Undang-undang Ketenagakerjaan No. 132003. The Company and its subsidiaries provide post- employment benefits for qualifying employees in accordance with Labor Law No. 132003.. PT. MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2012 TIDAK DIAUDIT DAN 31 DESEMBER 2011 DIAUDIT SERTA UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2012 DAN 2011 TIDAK DIAUDIT PT. MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2012 UNAUDITED AND DECEMBER 31, 2011 AUDITED AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2012 AND 2011 UNAUDITED - 78 - Saldo liabilitas imbalan kerja pada tanggal 30 Juni 2012, 31 Desember 2011 dan 2010, masing- masing sebesar USD 671.491, USD 601.461 dan USD 414.850. The balance of employee benefits obligation at June 30, 2012, December 31, 2011 and 2010 amounted to USD 671,491, USD 601,461, and USD 414,850 respectively. Manajemen berpendapat bahwa estimasi atas imbalan kerja tersebut telah memadai untuk menutup liabilitas manfaat karyawan Perusahaan. Management believes that the estimated on employee benefits are adequate to cover the Company’s employee benefits obligation. 28. SIFAT DAN TRANSAKSI PIHAK BERELASI 28. NATURE OF RELATIONSHIP AND